walwortii



i @nimh letra Quantities C. A. WALWORTH, OF UTICA, NEW YORK.

-Letterslatent No. 74,740, dated February 18, 1868.

@the Statale aferra tu it tipa rtta @that mit unlauteren uf its ame.

To rrLL WHOM rr MAY ooNcERN:

Be it -known that I, C. A. WALWORTII, of Utica, in the county ot' Oneida, and State of New York, have invented certain new and useful Improvements in aDevicefor Teaching Commercial or Business Transactions; and I do hereby declare that the following isa full, clear, and exact description thereof, reference being had to the accompanying drawings, making part of this specication, and to thc letters ot` reference marked thereon, like letters indicating like parts wherever they occur.

To enable others Vshilled'inthc art to construct anduse my invention, I `will proceed to describe it.

My invention consists in a'novel construction and arrangement of `a device for assisting in teaching and illustrating commercial or'sbusin'ess transactions, it being more especially designed for use in commercial polleges or schools.

Figure 1 isa perspective view, and

Figure -2 a transverse vertical section of the same.

In teaching the/keeping of' accounts, and the carrying on of business or commercialtransactions, it is very desirable to have the means of illustrating the practiceat the same time 'the theory is being taught. To accomplish this is the object of 4my present invention.

In ordinary commercial transactions, the cashier, manager, or other 'person having charge of the same, is

constantly receiving from others funds, written evidences, or` other representatives of value, someot' which are retained, and others paid 'out or sent away. i To enable the student to do this in a methodical and proper manner, and obtain a clear idea ofthe practical operation, I provide a box or drawer, constructed as shown indig. 1.` -This drawer consists of three apartments, A, B, and C, each being of proper size to receive bank-bills, notes, drafts, and similar representatives or evidences of valu'e. All such articles, received in course ofbusiness transactions,'are to be deposited in one of these apartments, as at A, and all similar articles which are to be delivered to others, or paid o ut, are deposited in another apartment, B, while those retained` are to be deposited in the third apartment, C, the student, during this operation, personating the manager, teller, cashier, or superintendent of the department of business being transacted. v

Theoperation is as follows: The articles received from others are rst placed in the apartment A. The student then consults his book for the first transaction. He Athen takes fromsaid apartment such article or articles. as should be received by the oiiic'e he is filling, arisingjfrom such transaction. He then writes or makes or collects from the amount on hand 'such article or articles as should be delivered by him to others, and places them in the second apartment, B, at the same time depositing in the third apartment, 0such articlesas are intended to be retained, this apartment, C, representing the safe, the proceeding being the same as in actual business. Y v

It may be desirable to have for use, in connection with the device, a book, in which to enter the transactions performed, 'and to accommodate the drawer to this, I construct it with the partitions of less height than the sides,

as shown in iig. 2. I also attach to one edge of thebox or drawer a Iiange or strip D, asA shown, so that, when the bookis placed in the drawer, it will rest ou the partitions, and have its open edge under said strip,` which will prevent the cover or leaves from curling or bending up, and thus, in case'lit be used as a.4 drawer, prevent them from catching orbeng injured whenithe drawer is shoved in'or drawn out.

The deviceniay be used either as a box or as a drawer, asimay be desired, and it isxobvious that the'order .0f the apartments may be varied as desired. l I

Y It is also intended to have the directions for using it placed on or in it, so that the student shall be enabled to see and fully understand the operation.

If desired, other apartments may be added, for .receiving special articles, lwhich it may be desired to retain or transfer separate from the others, and thus the device may be varied to suit thespecial circumstances ofthe case, though, for 'ordinary business transactions, the plan s-ho'wn is suicient.

I-Iaving thus described my invention, what I claim, is--v The drawer or apparatus, su'bstantially'such as herein described, for the purpose of teaching and practically illustrating commercial transactions, as described. Y t i C. A. -WALWORTH.

Witnesses: p

4A. W. TALBOT, J. W. Gora. 

